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改革高等教育管理方式,建设现代大学制度,是我国一项目标明确的教育改革项目。当前,学校管理活动的自主性、复杂性、权利义务关系的多样性显著增强,给学校管理带来了许多新的问题与挑战,完善学校内部治理结构是解决这些困难的重要工作。高校财务治理作为大学治理结构中不可或缺的一环,直接影响着学校教学、科研和其他工作的开展,在组织机构治理中起着衔接、支撑各项工作的重要作用。可以认为,公办高校财务治理是从财务视角对我国高校建设现代大学制度的有益研究。本文在分析、界定公办高校财务治理涵义的基础上,描述了公办高校财务治理的现状,进而为构建公办高校财务治理展开思考。
Reforming the management of higher education and building a modern university system is a well-targeted education reform project in our country. At present, the diversity of autonomy, complexity and rights and obligations of school management activities is significantly enhanced, which brings many new problems and challenges to school management. Improving the internal governance structure of schools is an important task to solve these problems. As an indispensable part of university governance structure, college financial governance has a direct impact on the teaching, research and other work of the university. It plays an important role in the governance of the organizational structure and supports all kinds of work. It can be considered that public university financial governance is a useful research on the construction of modern university system in our country from a financial perspective. Based on the analysis and definition of the meaning of public finance in colleges and universities, this paper describes the current status of financial management in public universities, and then ponders over the financial management in public universities.